from 01.01.2006 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
UDK 33 Экономика. Экономические науки
GRNTI 06.35 Учетно-экономические науки
GRNTI 06.01 Общие вопросы экономических наук
GRNTI 06.52 Экономическое развитие и рост. Прогнозир-ние и планирование экономики. Экономич. циклы и кризисы
OKSO 38.05.01 Экономическая безопасность
BBK 6529 Экономика предприятия (фирмы)
TBK 7717 Экономика предприятия (фирмы)
TBK 77 Экономика. Бухгалтерский учет. Финансы
TBK 7713 Макроэкономика
TBK 7714 Микроэкономика
TBK 7726 Управленческий учет
TBK 777 Внешнеэкономическая деятельность (ВЭД)
BISAC BUS000000 General
The article discusses the theoretical aspects of corporate fraud as a category of crimes against property. Countering corporate fraud is one of the key tasks of business. The tasks of the company's owners and management are presented in a structured form, which are solved when using the economic security system to protect against fraud. Organizational measures in the company's fraud protection system and control procedures requiring the identification of areas for detailed verification are recommended.
fraud, corporate fraud, internal control, economic security service.
1. Izvarina N.Y. The importance of audit control in modern business conditions / N.Y. Izvarina, I.Y. Gorodinskaya, A.E. Samuelyan, D.R. Musifulin // Economics and Business: theory and practice. - 2021. - № 6-1 (76). - P. 106-109.
2. Izvarina N.Y. The use of control procedures in the business security system. Business security management in modern conditions / N.Y. Izvarina, D.S. Pilyuk. - Moscow, 2021. - P. 145-151.
3. Izvarina N.Y. Building a system of corporate economic security / N.Y. Izvarina, K.V. Klimina, I.A. Li // Economics and business: theory and practice. - 2020. - № 11-2 (69). - P. 26-28.
4. Li D. Corporate financial fraud: causes, methods of detection and prevention / D. Li, A.K. Dashin // Vesti nauchnykh obachiv. Accounting, analysis and audit- - 2021. - №6. - P. 215-219.
